Controls for the exemption of re-imported goods
1. GCC originating re-imported goods, previously exported, shall be exempted from customs taxes/duties, provided such re-imported goods are the same goods that were exported under the original export declarations (in terms of origin, specifications and distinguishing marks).
2. Foreign re-imported goods, previously exported, shall be exempted from customs taxes/duties, subject to the following controls:
- Foreign goods to be re-imported within one year (365 days) from the date of re-exportation.
- customs taxes/duties shall have been collected on such goods when imported.
- customs taxes/duties shall not have been refunded when the goods were re-exported.
- Goods shall have been re-exported under original export declarations indicating their origin, specifications and distinguishing marks. Re-imported goods shall have the same origin, specifications and distinguishing marks.
3. Goods temporarily exported outside the GCC States shall be exempted from customs taxes/duties according to temporary exportation controls for the following goods:
a) Heavy equipment and machinery for the completion of projects or for conducting field or scientific experiments related to those projects.
b) Foreign goods exported for completion of manufacturing/processing.
c) Temporary exported articles for playgrounds, theatres, exhibitions and the like.
d) Equipment and machinery exported outside the country for repair.
e) Containers and packaging exported for refilling.
f) Animals exported for grazing.
g) Commercial samples for display.
h) Other cases requiring temporary exportation.
4. Goods that have been changed and are difficult to identify, shall be subject to the customs taxes/duties.
5. customs taxes/duties shall be collected on the value of the increase resulting from the completion of manufacturing/processing or repair of the goods.
6. Licensed means of transport , registered in the GCC States, including, inter alia, trip ships, picnic boats, yachts and entertainment vessels, that have previously exited the country, shall be exempted from customs taxes/duties, subject to the following conditions:
- Such means of transport shall be documented in the records of the GCC competent authorities at exit and re-entry.
- customs taxes/duties shall have been collected on them when they were first imported.
- customs taxes/duties shall have been refunded when they were re-exported and exited the country.
- customs taxes/duties shall be collected on the value of the increase effected to such means of transport.
- In the event license plates of such means of transport have been cancelled by the competent authority and then re-imported within one year (365 days) from the date re-exported, subject to the provisions of clauses (a, b, c) above.
- Means of transport whose license plates have been cancelled by the competent authorities are to be excluded from exemption, and customs taxes/duties shall be collected on them when re-imported within one year (365 days) from the date re-exported .
7. Exemption shall not be granted to re-imported goods (that were temporarily exported) , if such goods have exceeded the specified temporary exportation period, on a case by case basis, in which case
8. customs taxes/duties shall be collected on them.
9. The customs office may request translation of the foreign invoices/documents into Arabic.
1. The customs declaration shall be electronically completed by the owner of the goods, his representative or the authorized customs broker.
2. A customs declaration shall be completed for the registered means of transport when exiting / entering into the country on board another means of transport. Movement of such means of transport shall be registered for the purpose of registration in the means of transport movement (entry/exit) program. Such movement shall be linked to the customs declaration.
3. No customs declaration shall be filed for registered means of transport when exiting /entering into the country by engine hp.
4. All documents and Documents to be attached shall be furnished to the customs office.
5. Payment of the other applicable charges. The resultant increase in the value of the goods/means of transport shall be subject to the customs taxes/duties provided for in the Common Customs Tariff, with the exception of those exempted under the provisions of GCC Common Customs Law or under the effective GCC Economic Agreement or any other international agreement within the GCC framework.
6. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed according to the automated clearance system applicable at the customs office.
7. Issuance of the exit order and release of the goods.